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Results: 1-10 of 404

Giving in America today: recognizing, valuing and cultivating the impact of the individual
  • Bricker & Eckler LLP
  • USA
  • August 1 2011

Since 1956, the Giving USA Foundation has released a comprehensive annual report about charitable giving in the United States


New SEC rule affects charitable organizations as clients of family offices
  • Quarles & Brady LLP
  • USA
  • August 22 2011

Many wealthy families have established family offices that provide various services to family members


Proposed regulations offer new examples of program-related investments
  • Morgan Lewis & Bockius LLP
  • USA
  • May 11 2012

The Internal Revenue Service (IRS) and the Treasury Department have issued long-awaited proposed Treasury Regulations providing nine additional examples of investments that qualify as program-related investments (PRIs


International grant-making: best practices for U.S. public charities
  • Baker & Hostetler LLP
  • USA
  • February 20 2014

U.S. public charities are blessed, but also challenged, by a relative lack of regulation governing their grants to foreign persons and foreign


DC Superior Court approves Corcoran's proposed agreement with National Gallery and GW University
  • Steptoe & Johnson LLP
  • USA
  • August 25 2014

On August 18, 2014, the DC Superior Court granted the Trustees of the Corcoran Gallery of Art’s (The Trustees’) petition for cy près relief with


Review of income tax deduction rules for charitable gifts
  • Bryan Cave LLP
  • USA
  • January 8 2014

The Chronicle of Philanthropy recently released its list of the Top 10 biggest charitable gifts of 2013 (which is really the Top 15, since 5 gifts


The impact of the fiscal cliff legislation - a brief window for charitable IRA rollovers
  • Caplin & Drysdale, Chartered
  • USA
  • January 11 2013

On January 2, 2013, President Obama signed into law the American Taxpayer Relief Act of 2012 (the "Act"), commonly known as the "fiscal cliff"


Income tax deductions for charitable donations may be denied without a qualified appraisal Mohamed v. Commissioner, T.C. Memo 2012-152
  • Proskauer Rose LLP
  • USA
  • September 10 2012

Obtaining a qualified appraisal is an essential requirement for claiming an income tax deduction for charitable donations of property worth more than $5,000


Private Letter Ruling 201236022 (09112012)
  • Proskauer Rose LLP
  • USA
  • November 15 2012

In this PLR, the Internal Revenue Service ("IRS") ruled that amounts paid to charities from the residue of the decedent's estate pursuant to a settlement agreement qualified for the charitable deduction for federal estate tax purposes because the charities had an enforceable right under state law to receive a portion of the residuary estate due to the undue influence by the drafting attorney (who was also a beneficiary


Collateral estoppel did not bar claim for implied charitable trust
  • Bryan Cave LLP
  • USA
  • April 17 2014

We occasionally see in the media and in our own posts, claims that a donation made to a charitable organization was not used in the way in which the